Kerala Public Works Account Code &
Kerala Account Code VoIII
Date of Examination :30-10-2019
Question1:-The contractor's ledger should be written up in:
A:-Sub division office
B:-Division office
C:-Section office
D:-None
Correct Answer:- Option-B
Question2:-Non-Government works are divided into _____________ classes:
A:-Two
B:-Three
C:-Four
D:-Five
Correct Answer:- Option-A
Question3:-The transactions of public works offices are grouped under:
A:-Expenditure and revenue heads
B:-Remittance heads
C:-Debt and deposit heads
D:-All the above
Correct Answer:- Option-D
Question4:-How many rules are there for the disposal of surplus materials?
A:-4
B:-3
C:-5
D:-6
Correct Answer:- Option-C
Question5:-All revenue receipt of the division should be classified and abstracted in a register of revenue ____________ maintained in the division
office
A:-KPW form 41
B:-KPW form 40
C:-KPWP form 44
D:-KPW form 45
Correct Answer:- Option-C
Question6:-The competent authority to check measure the works executed is:
A:-Superintending engineer
B:-Sub divisional officer
C:-Divisional officer
D:-None of the above
Correct Answer:- Option-B
Question7:-If an error be detected after submission to the accountant general of the divisional officer's supplementary account of the year, it
should nevertheless be reported to the AG for instructions unless the amount be not more than __________ rupees
A:-10
B:-50
C:-20
D:-100
Correct Answer:- Option-A
Question8:-A standing advance of a fixed sum of money given to an individual to enable him to make certain classes of disbursements which may
be entrusted to his charge by the Divisional officer or the sub divisional officer in accordance with rules laid down by the Government is
A:-Temporary advance
B:-Imprest
C:-Permanent advance
D:-None
Correct Answer:- Option-B
Question9:-The loss of cheque book or a blank cheque shall be notified promptly to:
A:-Divisional officer
B:-Accountant general
C:-Finance department
D:-Treasury officer
Correct Answer:- Option-D
Question10:-Stores debited to suspense head is
A:-Tools and plants
B:-Road-metal
C:-Stock
D:-Materials charged to works
Correct Answer:- Option-C
Question11:-Materials may be received on stock from:
A:-Suppliers
B:-Other sub divisions, divisions or departments
C:-Manufacture
D:-All the above sources
Correct Answer:- Option-D
Question12:-Carriage or incidental chares are borne by Government at the following rate for moving the materials beyond the place where the
contractor has agreed to take delivery there of:
A:-No charges will be borne by Government
B:-Half charge will be borne by Government
C:-Full charge will be borne by Government
D:-Quarter charge will be borne by Government
Correct Answer:- Option-A
Question13:-The revision of rate after work is carried out is
A:-Entirely inadmissible
B:-Partly inadmissible
C:-Admissible
D:-One-fourth admissible
Correct Answer:- Option-A
Question14:-Miscellaneous payments and Advances are made by:
A:-Running account bill
B:-Hand receipt
C:-Final payment bill
D:-Secured advance bill
Correct Answer:- Option-B
Question15:-Work abstract is prepared by
A:-Divisional accountant
B:-Section engineer
C:-Sub divisional officer
D:-None
Correct Answer:- Option-C
Question16:-When the charges connected with land and quarries exceed Rs. 1,000/- and the road metals is required to maintain an existing road
or roads for a series of years, the total initial outlay should be debited to the sub head:
A:-Repairs
B:-Original works
C:-Materials
D:-Land kilns
Correct Answer:- Option-D
Question17:-Public works revenue is assessed and realized accordance with the rules prescribed by:
A:-Chief engineer
B:-Superintending engineer
C:-Government
D:-Accountant general
Correct Answer:- Option-C
Question18:-On the __________ each year, divisional officers should send certificates to the SE that all the standard measurement books in their
divisions have been inspected by them, that the entries there in have not been tampered with and that all corrections due to additions and
alternations in the building have been made in the books and that latter are reliable and up-to-date records
A:-30th April
B:-31st December
C:-31st March
D:-31st May
Correct Answer:- Option-A
Question19:-All the materials received in stock should be examined, and counted or measured or weighed and recorded in
A:-Bin card
B:-Good received sheet
C:-Register of stock
D:-None
Correct Answer:- Option-B
Question20:-Register of rents of buildings and lands maintained in the division office is in:
A:-KPW form 45
B:-KPW form 41
C:-KPW form 40
D:-KPW form 46
Correct Answer:- Option-D
Question21:-Work abstract contains:
A:-Name of work and its cost
B:-Progress of work
C:-Rate of cost
D:-All the above
Correct Answer:- Option-D
Question22:-In addition to the "Final charges" or the final sub-heads in the case of major estimates, a few suspense accounts are opened in works
abstract to record transactions of a temporary character which are either not adjustable as final outlay in the accounts of the works concerned or
the correct classification of which cannot be immediately determined. Of which of following. Such sub division of the minor head "Suspense"
comes under public works accounts?
A:-Materials
B:-Purchases
C:-Laborers
D:-All the above
Correct Answer:- Option-D
Question23:-All register of miscellaneous properties should be maintained in each:
A:-Sub division
B:-Division
C:-Circle office
D:-Section office
Correct Answer:- Option-A
Question24:-If a contractor agrees to execute a complete work with all its contingencies in accordance with the drawings and specification for a
fixed sum, that contract is known as:
A:-Rate contract
B:-Lumpsum contract
C:-Percentage contract
D:-None
Correct Answer:- Option-B
Question25:-The expenditure incurred on inauguration ceremonies in PWD should be debited:
A:-Under miscellaneous P.W. Advance
B:-Secured advance
C:-From the amount of contingencies of the sanctioned estimate
D:-None of the above
Correct Answer:- Option-C
Question26:-In the public works account contributions made to local bodies are charged to the minor head "Grant-in-Aid" Under the major head:
A:-60-public works
B:-70-public works
C:-50-public works
D:-55-public works
Correct Answer:- Option-C
Question27:-The general principles to be followed by PWD and irrigation in the classification of civil works expenditure are laid down in ___________
of Kerala Account code vol I.
A:-Article 30
B:-Article 33
C:-Article 40
D:-Article 37
Correct Answer:- Option-B
Question28:-The functions of the divisional accountant are as:
A:-Accountant, internal checker and financial assistant
B:-Financial assistant and internal checker
C:-Accountant and internal checker
D:-Financial assistant and accountant
Correct Answer:- Option-A
Question29:-Which of the following item cash?
A:-Bonds
B:-Revenue stamp
C:-Govt. Securities
D:-Debentures
Correct Answer:- Option-B
Question30:-Petty sums under _________ rupees should not be paid by cheques
A:-10
B:-50
C:-100
D:-20
Correct Answer:- Option-A
Question31:-Standard measurement books are maintained in a division for the purpose of the:
A:-Preparation of Estimates for original works
B:-Preparation of the estimate for road repairs
C:-Preparation of the estimates for periodical repairs
D:-Preparation of estimates for building works
Correct Answer:- Option-C
Question32:-When measurements are taken by sub divisional officer, check measurement should be done by
A:-Chief engineer
B:-Another sub divisional officer
C:-Superintending Engineer
D:-Divisional officer
Correct Answer:- Option-D
Question33:-The entries recorded in measurement books in use should be subjected to a percentage check by divisional accountants at least
__________
A:-Twice a year
B:-Once in every three months
C:-Once in a month
D:-Once a year
Correct Answer:- Option-D
Question34:-A manufacture account is essentially a ___________ account
A:-Suspense
B:-Final head of account
C:-General account
D:-Operation charges
Correct Answer:- Option-A
Question35:-Tools and plant ledger contains __________ parts
A:-Two
B:-Three
C:-Five
D:-Four
Correct Answer:- Option-B
Question36:-When tools and plant are lent to local bodies, contractors or others, the hire and other charges should be recovered as per rules in
paragraph ____________ of the Kerala Public Works Department Code
A:-310
B:-312
C:-316
D:-313
Correct Answer:- Option-C
Question37:-Which of the following class of transaction is correct?
A:-Credit to the sub head "purchase" pass through cash account
B:-Transfer of tools and plants to another department do not pass through cash or stock account
C:-"Public works Deposits" on account of balances due to contractors and other Governments on closed accounts pass through cash or stock
account
D:-Account of revenue pass through stock account
Correct Answer:- Option-B
Question38:-Public works deposit register is maintained in
A:-KPW form 62
B:-KPW form 65
C:-KPW form 45
D:-KPW form 14
Correct Answer:- Option-A
Question39:-Which of the following class does not pass through the account head "public works deposits"
A:-Cash deposits of contractors
B:-Miscellaneous deposits
C:-Interest bearing securities
D:-Deposits for works to be done
Correct Answer:- Option-C
Question40:-Proforma accounts of each workshop consist of:
A:-Profit and loss account
B:-Capital account
C:-Out turn account
D:-All the above
Correct Answer:- Option-D
Question41:-The issue rate of an article of stock should fixed at the ________________ of each year
A:-Beginning
B:-End
C:-Middle
D:-Once in every three months
Correct Answer:- Option-A
Question42:-Which of the following expenditure is not a liability?
A:-Out standing suspense account relating to purchases
B:-Out standing debts adjustable by book transfer
C:-Matured claims of contractors
D:-Payment made to contractors
Correct Answer:- Option-D
Question43:-Secured advance to contractors is __________ of the cost of the materials brought at site
A:-25
B:-50
C:-75%
D:-90%
Correct Answer:- Option-C
Question44:-If supply of materials from stock is not provided in a rate contract, but if the contractor intends to get supply of materials from
government, the materials will be issued at
A:-Issue rate
B:-Market rate/Issue rate + 20% supervision charge whichever is higher
C:-Market rate
D:-None
Correct Answer:- Option-B
Question45:-Divisional officers should send certificates to their superintending engineers that all the standard measurement books in their
divisions have been inspected by them, all the entries therein have not been tampered with, and all that corrections due to additions and
attractions in the buildings have been made in the books. On which day the certificate is to be sent to superintending engineer
A:-31st December each year
B:-31st March each year
C:-30th April each year
D:-30th September each year
Correct Answer:- Option-C
Question46:-The check measuring authority should check measure before payment all first and final bills over
A:-Rs. 500
B:-Rs. 200
C:-Rs. 300
D:-Rs. 1000
Correct Answer:- Option-B
Question47:-Priced stores ledger contains columns for
A:-Receipts
B:-Issues
C:-Balance
D:-All the above with quantities and values
Correct Answer:- Option-D
Question48:-The manufacture of materials involving an outlay of Rs. ____________ or upwards must in all cases by an estimate
A:-10,000
B:-2,000
C:-5,000
D:-1,000
Correct Answer:- Option-A
Question49:-When tools and plants are transferred to other divisions or departments, the sub divisional officer should note it in ______________ in
red ink
A:-Tools and plants received sheet
B:-Tools and plants ledger
C:-KPW for 13
D:-In part III of tools and plants
Correct Answer:- Option-C
Question50:-A transfer entry order may be initiated by the
A:-Divisional Officer
B:-Sub divisional Officer
C:-Section Engineer
D:-Superintending Engineer
Correct Answer:- Option-B
Question51:-Which of the following office is a direction office?
A:-Office of the SE
B:-Office of the CE
C:-Office of the EE
D:-Office of the AE
Correct Answer:- Option-A
Question52:-Voted expenditure is
A:-Expenditure which is not subject to the vote of legislative assembly
B:-Expenditure amount granted by finance department
C:-Expenditure amount granted in budget
D:-Expenditure which is subject to the vote of the legislative assembly
Correct Answer:- Option-D
Question53:-Revenue is realized an placed to the credit of Government as if falls due to under the statutory of other rules Governing it, but
expenditure can be incurred only against
A:-A grand voted by legislature
B:-The sum provided by Government to meet the charged expenditure
C:-(1) and (2)
D:-None of the above
Correct Answer:- Option-C
Question54:-Who is the primary disbursing officer of a division?
A:-Clerk
B:-Divisional accountant
C:-Executive engineer
D:-Junior superintendent
Correct Answer:- Option-C
Question55:-_____________ has a right to seek the advice of the accountant general in all matters connected with the accounts of his division
A:-Executive engineer
B:-Divisional accountant
C:-Superintending engineer
D:-None
Correct Answer:- Option-A
Question56:-Audit note should be returned to the Audit office within ____________ of its receipt in the divisional office
A:-Three months
B:-Two months
C:-One months
D:-15 days
Correct Answer:- Option-D
Question57:-The receipts from the sale of use fruits trees and their branches in the premises of an office will be credited to the PWD under Article
A:-20
B:-25
C:-24
D:-None
Correct Answer:- Option-A
Question58:-The detailed rules for the control of expenditure against the grant framed by ___________ and embodied in the state budget manual
are reproduced in Appendix 4 to the extent, they are relevant to the public works department
A:-Accountant general
B:-Finance department
C:-Government
D:-None
Correct Answer:- Option-C
Question59:-Without making previous arrangements through the ______________ no officer in PWD is authorized to draw cheques on a treasury
situated out side the limits of the states
A:-Government
B:-Accountant general
C:-Finance department
D:-None
Correct Answer:- Option-B
Question60:-The divisional officer in Irrigation department should submit to the ____________ quarterly statements of demand, collection, and
balance of irrigation revenue
A:-Finance department
B:-Irrigation chief engineer
C:-Government
D:-Accountant general
Correct Answer:- Option-D
Question61:-The recovery of rents from Government,. officers occupying rentable building in charge of the department may be made by demand
note in KPW form No:
A:-36
B:-40
C:-41
D:-45
Correct Answer:- Option-D
Question62:-Remission of irrigation revenue is allowed:
A:-Before collection
B:-After collecting revenue
C:-On making repayment
D:-None
Correct Answer:- Option-A
Question63:-Register in KPW form 46 being kept in divisional office is the register of :
A:-Rents of building
B:-Lands
C:-Rents of buildings and lands
D:-None
Correct Answer:- Option-C
Question64:-Expenditure on the constructions or maintenance of a work may be broadly divided into ____________ classes
A:-Three
B:-Two
C:-Four
D:-Five
Correct Answer:- Option-B
Question65:-The maximum interval permissible for the preparation of bill in the section office after measurement of work is within:
A:-One month from the date of measurement
B:-Two weeks from the date of measurement
C:-Two months from the date of measurement
D:-Three months from the date of measurement
Correct Answer:- Option-B
Question66:-All persons engaged departmentally for the execution of works are considered as day labourers and their wages should be drawn on:
A:-Muster rolls
B:-Pay bills of establishment
C:-Work charged establishment pay bill
D:-None
Correct Answer:- Option-A
Question67:-Measurement book is in KPW form No:
A:-24
B:-22
C:-21
D:-25
Correct Answer:- Option-C
Question68:-Top most portion of the M book consists of:
A:-Lines under columns 1 to 5
B:-Lines under columns 1 to 7
C:-Lines under columns 1 to 6
D:-Lines under columns 1 to 4
Correct Answer:- Option-D
Question69:-First and final bill for the contractors should be prepared in
A:-KPW form No : 22
B:-KPW form 23
C:-KPW forms 23 A
D:-KPW form 24
Correct Answer:- Option-A
Question70:-No secured advances are made for any materials unless they are to be used within ___________ months at the most
A:-4
B:-3
C:-6
D:-12
Correct Answer:- Option-B
Question71:-Leave salary advances and other personal advances made to members of the work charged establishment should be initially debited
to:
A:-PW advances
B:-PW advances - other items
C:-M.P.W. Advances-other items
D:-M. Advance-other items
Correct Answer:- Option-C
Question72:-If the materials were originally supplied by Government, the price allowed to the contractor on re-acquisition of surplus materials at
site should not exceed the amount:
A:-Of prevailing issue rate
B:-Of prevailing market rate
C:-Of prevailing issue rate or market rate excluding storage charge
D:-Charged to the contractor excluding storage charge
Correct Answer:- Option-D
Question73:-Storage charge is fixed ____________ for each division on the basis of the actual storage charge incurred in the year proceeding the
year for which the rate is calculated
A:-Once in every 2 months
B:-Once in every 6 months
C:-Quarterly
D:-Annually
Correct Answer:- Option-D
Question74:-When a special officer is employed for the acquisition of land for PWD, the expenditure on the establishment for the pay and
allowances, contingencies etc are met by:
A:-Public works department
B:-Finance department
C:-Government
D:-None
Correct Answer:- Option-A
Question75:-Who is the responsible officer for the disposal to tools and plants by sale?
A:-Divisional officer
B:-Sub divisional office
C:-Divisional accountant
D:-Superintending engineer
Correct Answer:- Option-B
Question76:-All heads of departments and offices should finish not later than ____________ to the divisional officer a statement in suitable form
showing the particulars regarding names, designation emoluments etc of the officers occupying quarters
A:-5th of every month
B:-20th of every month
C:-15th of every month
D:-25th of every month
Correct Answer:- Option-C
Question77:-Entries in muster rolls should be made in:
A:-Ink
B:-Indelible ink
C:-Copying pencil
D:-Indelible ink or copying pencil
Correct Answer:- Option-D
Question78:-Where no capital accounts are kept of a workshop, for whichever branch intended, all expenditure should be booked under the major
head
A:-44
B:-50
C:-44 or 50
D:-None
Correct Answer:- Option-C
Question79:-"Assets" indicates all:
A:-Outstanding or anticipated credits
B:-Anticipated debits
C:-Both debits and credits
D:-None
Correct Answer:- Option-A
Question80:-In the case of central civil works an estimate for work expenditure which does not exceed ____________ is classed as a minor estimate
A:-50,000
B:-1,00,000
C:-25,000
D:-10,000
Correct Answer:- Option-B
Question81:-Which of the following statement is false?
A:-No entry in M. Book may be erased
B:-Entries in the contents or area column of the M. Book should be made in K
C:-Foreman in the PWD engineering workshops is permitted to record detailed measurements in M. Books
D:-The executive sub ordinate in charge of work is not authorized to record measurements in M. Books
Correct Answer:- Option-D
Question82:-Currency of a cheque is:
A:-Two months
B:-Three months
C:-Four months
D:-Six months
Correct Answer:- Option-B
Question83:-The general administration of all the stores of the department is vested in the:
A:-Chief engineer
B:-Superintending engineer
C:-Divisional officer
D:-Sub divisional officer
Correct Answer:- Option-A
Question84:-All transactions of receipts and issues in stores should be recorded strictly in accordance with the rules. Based on this principle which
of the following transactions is correct?
A:-Debiting to a work of the cost of materials not required
B:-Excess of actual requirement can be passed
C:-The fund for a work cannot be utilized for another work
D:-The writing back of the value of materials used on a work to avoid execs outlay
Correct Answer:- Option-C
Question85:-In order to ensure accuracy of posting of all transactions and facilitate the preparation and valuation of indents, _______________ is kept
in PWD stores
A:-Bin card
B:-Priced vocabulary of stores
C:-Goods received sheet
D:-None of the above
Correct Answer:- Option-B
Question86:-Of which of the following is not correct?
A:-Materials may be issued from PWD stores to other departments
B:-On sale, materials may be issued to employees
C:-Materials may not be issued to local bodies
D:-Materials may be issued direct to work
Correct Answer:- Option-C
Question87:-Bills are paid at treasuries are incorporated in the general accounts kept by:
A:-Accountant general
B:-Government
C:-Finance department
D:-None of the above
Correct Answer:- Option-A
Question88:-All orders revising sanctioned scales or sanctioning the creation or abolition of permanent or temporary appointments should at once
be communicated by letter to the:
A:-Chief engineer
B:-Government
C:-Finance department
D:-Accountant general
Correct Answer:- Option-D
Question89:-Unused balances of road metal should be verified at least _____________ in the manner prescribed in paragraph 303 of the Kerala
Public Works Department code
A:-Once a year
B:-Twice a year
C:-Once in 3 months
D:-Once in 2 months
Correct Answer:- Option-A
Question90:-When security is given in the form of Government promissory note, it should be accepted at ____________ below the market price or at
its face value whichever is less
A:-2%
B:-15%
C:-5%
D:-10%
Correct Answer:- Option-C
Question91:-The account of the minor head "suspense" has been divided into:
A:-Three
B:-Four
C:-Five
D:-Six
Correct Answer:- Option-B
Question92:-"Sales on credit" comes under the head of account:
A:-Major head
B:-Stock
C:-Minor head
D:-Miscellaneous PW advances
Correct Answer:- Option-D
Question93:-Balances unclaimed for more than three complete account year comes under:
A:-PW deposit
B:-Lapsed PW deposit
C:-Stock
D:-None of the above
Correct Answer:- Option-B
Question94:-Where capital accounts are kept of a workshop intended mainly for the needs of irrigation branch, the capital expenditure should be
recorded under the relevant division and sub division of the major head:
A:-99
B:-98
C:-90
D:-89
Correct Answer:- Option-A
Question95:-The schedules relating to the suspense and deposit accounts KPW forms 65, 68 and 75 and the work shop suspense schedule, must
be submitted to the:
A:-Chief engineer
B:-Government
C:-Accountant general
D:-Finance department
Correct Answer:- Option-C
Question96:-For executing a work on lumpsum basis, orders from ____________ should be obtained
A:-Finance department
B:-Chief engineer
C:-Accountant general
D:-Government
Correct Answer:- Option-D
Question97:-The amount recoverable from the other division is debited to the suspense head:
A:-Cash settlement suspense account
B:-Miscellaneous PW deposit
C:-Stock
D:-None of the above
Correct Answer:- Option-A
Question98:-Treasury officers are required to furnish to the divisional officer _____________ a statement of cheque books supplied by them to all
disbursing officers of the division
A:-Half yearly
B:-Yearly
C:-Quarterly
D:-No time limit
Correct Answer:- Option-C
Question99:-Indents should be prepared in ____________ by carbon process
A:-Triplicate
B:-Quintuplicate
C:-Duplicate
D:-Tetra plicate
Correct Answer:- Option-B
Question100:-A chronological record of receipts, issue and the running balance of each article of stock will be kept in:
A:-Register of stock
B:-Pried store ledger
C:-Goods received sheet
D:-Bin card
Correct Answer:- Option-D